Mrs Manju Agarwal, New Delhi V. ITO, New Delhi

ITA 688/DEL/2013

• Counselvise Citation: 68820114 RSA 2013
• Duration Of Justice: 2 year(s) 3 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-05-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 05-01-2016
• Assessment Year: 2001-2002
• Appeal Filed On: 04-02-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P DAM KANUNJNA
• Assessee Lawyers: DEEPAK OSTWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: E NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH. N.K.SAINI , ACCOUNTANT MEMBER I.T.A .NO S . - 6036 TO 6038 /DEL/201 2 (ASSESSMENT YEAR S - 200 1 - 0 2 TO 2003 - 04 ) & I.T.A .NO S . - 688 TO 689/DEL/2013 (ASSESSMENT YEAR S - 200 1 - 0 2 TO 2002 - 03 ) MANJU AGARWAL, 14B/23, 1 ST FLOOR, DEV NAGAR, NEW DELHI - 110005. PAN - ADRPA7112P (APPELLANT) VS ITO, WARD - 26(4), NEW DELHI (RESPONDENT) APPELLANT BY SH. DEEPAK OSTWAL, CA RESPONDENT BY SH. P.DAM.KANUNJNA, SR DR ORDER PER BENCH ITA NOS. - 6036 TO 6038/DEL/2012 ARE F ILED BY THE ASSESSEE AGAINST THE SEPARATE ORDER S DATED 21.09.2012, 21.09.2012 AND 28.09.2012 RESPECTIVELY PASSED BY THE CIT( A) - XVIII, NEW DELHI PERTAINING TO 2001 - 02 TO 2003 - 04 ASSESSMENT YEARS. ITA NOS.688 & 689/DEL/2013 ARE APPEALS FILED IN THE PENALTY PROCEEDINGS BY THE ASSESSEE ASSAILING THE CORRECTNESS OF THE ORDERS DATED 05.11.2012 PASSED BY THE CIT(A) - XVIII, NEW DELHI PERTAINING TO 2001 - 02 TO 2002 - 03 ASSESSMENT YEARS . HOWEVER, AT THE TIME OF HEARING , NOTICING THE FACT THAT THE DEFECTS POINTED OUT BY THE REGISTRY ON 11.12.2012 IN THE APPEALS FILED REMAINS UNCURED. THE LD. AR WAS REQUIRED TO ADDRESS WHY THE DEFECTS HAVE NOT BEEN CURED TILL DATE. T HE LD.AR SUBMITTED THAT HE WAS NOT AWARE OF ANY SUCH DEF ECT MEMO H AVING BEEN ISSUED. THE RECORD SHOWS THAT DEFECT NOTICES WERE ISSUED IN THE APPEALS ON 11.12.2012 AND ON THE FIRST DATE OF DATE OF HEARING 2 7 .0 5 .2015 DATE OF PRONOUNCEMENT .05.2015 I.T.A .NOS. - 6036 TO 6038/DEL/2012 & 688 TO 689/DEL/2013 PAGE 2 OF 2 HEARING I.E 05.12. 2013, NONE WAS PRESENT ON BEHALF OF THE ASSESSEE. THEREAFTER IT IS SEEN THAT THE APPEALS WERE ADJOURNED ON THREE OCCASIONS ON THE REQUEST OF THE DEPARTMENT AND ONCE ON THE REQUEST OF THE ASSESSEE. HOWEVER, IT IS SEEN THAT THE DEFECT REMAINS UNCURED. IN VIEW OF THE SAME, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED IN LIMINE . L IBERTY IS GIVEN TO THE AS SESSEE TO PRAY FOR A RECALL OF THE PRESENT ORDER, IF SO ADVISE BY RECTIFYING THE DEFECT S POINTED OUT BY THE REGISTRY AND MOVING AN APPROPRIATE PETITION PRAYING FOR A RECALL. THE CO - ORDINATE BENCH CONSIDERING THE PETITION AND ON BEING SATISFIED THAT THE DEF ECT IS CURED MAY RECALL THE ORDER , IF SO WARRANTED ON FACTS . THE SAID ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING IN THE PRESEN CE OF THE PARTIES . 2 . IN THE RESULT THE APPEAL S OF THE ASSESSEE ARE DISMISSED IN LIMINE. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 2 9 T H OF MAY, 2015. S D / - S D / - ( N.K.SAINI ) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 2 9 / 05/2015 * AMIT KUMAR * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI